Application of the GERT Method to Visualize the Process of Managing Receivables and Payables of an Enterprise


Тип публикации: доклад, тезисы доклада, статья из сборника материалов конференций

Конференция: Springer Science and Business Media Deutschland GmbH; 14 October 2020 through 17 October 2020; 14 October 2020 through 17 October 2020

Год издания: 2020

Идентификатор DOI: 10.1007/978-3-030-63322-6_59

Ключевые слова: accounts payable, accounts receivable, financial management, gert method

Аннотация: The article is devoted to improving the management of receivables and payables of enterprises based on the use of the GERT method. The relevance of the problem is determined by those aspects that receivables and payables have a significant impact on the financial results of the company. An increase in accounts receivable leads to aПоказать полностьюslowdown in the capital turnover of the enterprise, a decrease in its business activity, to the need to resort to paid borrowed resources to cover the need for cash, as well as to an increase in accounts payable. In order to visualize the process of managing receivables and payables, it is proposed to use the GERT method (Graphical Evaluation and Review Technique) - an alternative probabilistic method of network planning, which combines within one framework the theory of signal flowcharts, probable PERT network diagrams and a decision tree. © 2020, The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerland AG.

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Журнал: Advances in Intelligent Systems and Computing

Выпуск журнала: Vol. 1294

Номера страниц: 696-708

ISSN журнала: 00253159


  • Globa S.B. (Siberian Federal University, Krasnoyarsk, Russian Federation)
  • Maslovsky V.P. (Siberian Federal University, Krasnoyarsk, Russian Federation)
  • Butakova N.M. (Siberian Federal University, Krasnoyarsk, Russian Federation)
  • Berezovaya V.V. (Siberian Federal University, Krasnoyarsk, Russian Federation)

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